The periodic nature of auditing and monitoring allows for a valuable time-delay between the occurrence of an important business event and the analysis of that event. Advances in technology provide opportunities to reduce the time delay between the occurrence and analysis of a business process...

Continuous audit has presently been adopted by many public and private firms, despite different adoption levels (PwC, 2006; Vasarhelyi et al., 2012). Implementations of continuous monitoring and audit on government procurement analysis are rare, even though wastes and abuses easily occur during the...